Director Explains Invoice Correction Rules After e-Invoice System Implementation

The Director of the National Tax Information clarified that the National e-Invoice System (KSeF) does not change the rules for correcting invoices in cases where the tax base increases. He also addressed the issuance of invoices in cases where the tax base decreases. The system does not alter the rules for correcting invoices in such scenarios. Additionally, in the context of a company division, the acquiring company will assume tax rights and obligations related to the divided activity if they arise on or after the division date, based on general succession rules.

Source: podatki.gazetaprawna.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---